R19. Returns Must be Filed; Time of Filing

A. Due Dates. On or before April 15th of each year every person subject to the provisions
of Chapter 311 shall, except as hereinafter provided, make and file with the tax commissioner
a return on a form prescribed by and obtainable upon request from the Commissioner,
whether or not a tax be due.

1) If the return is made for a fiscal year or any period less than a year, said return
shall be made before the fifteenth (15) day of the fourth (4) month following the end of such fiscal year or period.

B. Filing Requirement. Every person subject to the provisions of Chapter 311 shall, except
as hereinafter provided, file a return setting forth the aggregate amount of qualifying
wages, commissions and other personal service compensation, net profits from business
or other activities, including the rental from use of real and personal property,
and other income deemed taxable under Chapter 311, received for the period covered
by the return, and such other pertinent facts and information in detail as the tax
commissioner may require.

1) Where an employee's qualifying wages for the tax period are paid by an employer or
employers, and the full tax thereon has in each instance been withheld and deducted
by the employer or employers from the gross amount of the entire qualifying wages
of such employee-taxpayer, and where the employer of such employee has filed a report
or return in which such employee's entire and only qualifying wages are reported to
the tax commissioner, and where such employee has no taxable income other than such
qualifying wages and the tax so withheld has been paid to the Commissioner, such employee
need not file a return.

2) An employee who is permitted to deduct business expenses from qualifying wages or
commissions must file a return in order to claim such deductions even though all or
part of such qualifying wages or commissions are subject to withholding.

3) Any taxpayer having income, qualifying wages, or other compensation for which a return
must be filed, and also having net profits from a business, is required to file only
one return.

4) Trustees of active trusts are required to file returns and pay tax on the taxable
income thereof.

5) Any resident partner or resident member of a pass-through entity is required to make
a return and pay the tax in accordance with R-5 D.2).

6) The withholding tax return described in Section 311-32 of a pass-through entity that
conducts business in Cincinnati, showing the amount of Municipal income tax withheld
and remitted to the tax commissioner in respect of the owners' distributive shares
shall be accepted as the Municipal income tax return for such owner whose sole income
subject to Municipal income tax consists of such distributive share.

7) A husband and wife may file a joint return either when engaged in the same or separate
businesses, but may not deduct business losses of either from qualifying wages paid
by an employer.

8) Executors and administrators are liable for the payment of any taxes due by a deceased
from an estate of said deceased.